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2022 (2) TMI 665 - AT - Central ExciseRecovery of tax - inputs used in the manufacture of Sugar Syrup - as the finished goods are exempt from payment of duty, Revenue was of the view that the appellants were required to discharge the duty as the benefit of exemption Notification No. 67/95-CE dated 16.03.1995 was not admissible to them - HELD THAT:- The issue decided in the case of VENUGOPAL FOODS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE PUNE – II [2018 (12) TMI 1172 - CESTAT MUMBAI] where it was held that In the absence of any test report to contradict the ‘fructose’ content in the ‘sugar syrup’ produced by the appellant, it is not sufficient reasons found to consider the impugned goods to be excisable within the meaning of section 2(d) of Central Excise Act, 1944. Since the issue is squarely covered by the above decision, after consideration of the arguments as advanced in the impugned order and by the learned AR during the course of argument, there are no reason to sustain the impugned order - appeal allowed - decided in favor of appellant.
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